All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code Section 933 ), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

Send your payments here:

Internal Revenue Service Austin, TX 73301-0010
U.S.A.

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.